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| OECD Overall Rank |
Country/State | Federal Rate 2009 |
Top State/Provincial Corporate Tax Rate |
Combined Federal and State Rate (Adjusted)(a) |
|---|---|---|---|---|
| Pennsylvania | 35 | 9.99 | 41.5 | |
| Minnesota | 35 | 9.8 | 41.4 | |
| Massachusetts | 35 | 9.5 | 41.2 | |
| Alaska | 35 | 9.4 | 41.1 | |
| New Jersey | 35 | 9.36 | 41.1 | |
| Rhode Island | 35 | 9 | 40.9 | |
| Maine | 35 | 8.93 | 40.8 | |
| California | 35 | 8.84 | 40.7 | |
| West Virginia | 35 | 8.75 | 40.7 | |
| Delaware | 35 | 8.7 | 40.7 | |
| Indiana | 35 | 8.5 | 40.5 | |
| New Hampshire | 35 | 8.5 | 40.5 | |
| Vermont | 35 | 8.5 | 40.5 | |
| Maryland | 35 | 8.25 | 40.4 | |
| Oregon | 35 | 7.9 | 40.1 | |
| Wisconsin | 35 | 7.9 | 40.1 | |
| Nebraska | 35 | 7.81 | 40.1 | |
| Idaho | 35 | 7.6 | 39.9 | |
| New Mexico | 35 | 7.6 | 39.9 | |
| Connecticut | 35 | 7.5 | 39.9 | |
| Illinois | 35 | 7.3 | 39.7 | |
| New York | 35 | 7.1 | 39.6 | |
| Kansas | 35 | 7.05 | 39.6 | |
| 01 | Japan | 30 | 11.56 | 39.54 |
| Arizona | 35 | 6.968 | 39.5 | |
| North Carolina | 35 | 6.9 | 39.5 | |
| Montana | 35 | 6.75 | 39.4 | |
| Alabama | 35 | 6.5 | 39.2 | |
| Arkansas | 35 | 6.5 | 39.2 | |
| North Dakota | 35 | 6.5 | 39.2 | |
| Tennessee | 35 | 6.5 | 39.2 | |
| Washington* | 35 | 6.4 | 39.2 | |
| Hawaii | 35 | 6.4 | 39.2 | |
| 02 | United States | 35 | 6.3 | 39.1 |
| Missouri | 35 | 6.25 | 39.1 | |
| Michigan | 35 | 6.04 | 38.9 | |
| Georgia | 35 | 6 | 38.9 | |
| Kentucky | 35 | 6 | 38.9 | |
| Oklahoma | 35 | 6 | 38.9 | |
| Virginia | 35 | 6 | 38.9 | |
| Iowa | 35 | 12 | 38.6 | |
| Florida | 35 | 5.5 | 38.6 | |
| Ohio | 35 | 5.1 | 38.3 | |
| Mississippi | 35 | 5 | 38.3 | |
| South Carolina | 35 | 5 | 38.3 | |
| Utah | 35 | 5 | 38.3 | |
| Colorado | 35 | 4.63 | 38.0 | |
| Louisiana | 35 | 8 | 37.4 | |
| Texas* | 35 | 1 | 35.7 | |
| Nevada | 35 | 0 | 35.0 | |
| South Dakota | 35 | 0 | 35.0 | |
| Wyoming | 35 | 0 | 35.0 | |
| 03 | France | 34.43 | 34.4 | |
| 04 | Belgium | 33.99 | 33.99 | |
| 05 | Canada | 19 | 12.3 | 31.32 |
| 06 | Germany | 15.83 | 14.4 | 30.18 |
| 07 | New Zealand | 30 | 30 | |
| 08 | Spain | 30 | 30 | |
| 09 | Australia | 30 | 30 | |
| 10 | Luxembourg | 21.84 | 6.75 | 28.59 |
| 11 | United Kingdom | 28 | 28 | |
| 12 | Mexico | 28 | 28 | |
| 13 | Norway | 28 | 28 | |
| 14 | Italy | 27.5 | 27.5 | |
| 15 | Portugal | 25 | 1.5 | 26.5 |
| 16 | Sweden | 26.3 | 26.3 | |
| 17 | Finland | 26 | 26 | |
| 18 | Netherlands | 25.5 | 25.5 | |
| 19 | Austria | 25 | 25 | |
| 20 | Denmark | 25 | 25 | |
| 21 | Greece | 25 | 25 | |
| 22 | Korea | 22 | 2.5 | 24.2 |
| 23 | Switzerland | 8.50 | 14.47 | 21.17 |
| 24 | Czech Republic | 20 | 20 | |
| 25 | Hungary | 20 | 20 | |
| 26 | Turkey | 20 | 20 | |
| 27 | Poland | 19 | 19 | |
| 28 | Slovak Republic | 19 | 19 | |
| 29 | Iceland | 15 | 15 | |
| 30 | Ireland | 12.5 | 12.5 |
Source: http://www.oecd.org/dataoecd/26/56/33717459.xls, CCH, Tax Foundation
* For the purposes of comperability, Washington’s B&O gross receipts tax has been converted into an effective CIT rate and Texas’ 1% Margins taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. rate has been included as if it were a traditional CIT.
a. Combined rate adjusted for federal deduction of state tax
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